SCHEDULES

I7I4I6I13I10I11I3I12I9I15I14I8I5I2I1SCHEDULE 54Repayment interest

Annotations:
Commencement Information
I7

Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

I4

Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I6

Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

I13

Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I10

Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I11

Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

I3

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I12

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I9

Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I15

Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I14

Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I8

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I5

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I2

Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I1

Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

Part 3Supplementary

Interpretation

14

In this Schedule any reference to income tax deducted at source for a tax year is a reference to—

a

income tax deducted (or treated as deducted) from any income, or treated as paid on any income, in respect of that year, F1...

F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

but does not include a reference to amounts which, in that year, are deducted at source under PAYE regulations in respect of previous years.